Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Deduction u/s 54 against the LTCG - assessee failed to construct the new residential house within a period of three years from the date of sale due to delay in the handing over of the possession of the plot by the developer - assessee cannot be held responsible for not complying the law - Benefit of exemption allowed.
Deduction u/s 54 against the LTCG - assessee failed to construct the new residential house within a period of three years from the date of sale due to delay in the handing over of the possession of the plot by the developer - assessee cannot be held responsible for not complying the law - Benefit of exemption allowed.
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